SOBEFIN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOBEFIN
Largest movements
- Receivables within one year -€1,528
down €1,528 (-51.8%), from €2,953 to €1,425
of which Other amounts receivable: -€1,587
- Cash -€1,107
down €1,107 (-3.0%), from €37,458 to €36,351
mainly Other debts (-€3,526) and Deferred charges and accrued income (-€23)
- Other debts -€3,526
down €3,526 (-51.4%), from €6,860 to €3,334
- Gross operating margin -€11,783
down €11,783 (-91.6%), from €12,863 to €1,080
- Taxes -€2,829
down €2,829 (-92.6%), from €3,056 to €227
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,831 | €37,957 | -€2,874 | -7.0% |
| Fixed assets | 21/28 | €391 | €131 | -€261 | -66.6% |
| Tangible fixed assets | 22/27 | €391 | €131 | -€261 | -66.6% |
| Furniture and vehicles | 24 | €391 | €131 | -€261 | -66.6% |
| Current assets | 29/58 | €40,440 | €37,827 | -€2,613 | -6.5% |
| Amounts receivable within one year | 40/41 | €2,953 | €1,425 | -€1,528 | -51.8% |
| Trade receivables | 40 | - | €59 | +€59 | |
| Other amounts receivable | 41 | €2,953 | €1,366 | -€1,587 | -53.7% |
| Cash at bank and in hand | 54/58 | €37,458 | €36,351 | -€1,107 | -3.0% |
| Deferred charges and accrued income | 490/1 | €28 | €51 | +€23 | +80.0% |
| Total equity and liabilities | 10/49 | €40,831 | €37,957 | -€2,874 | -7.0% |
| Equity | 10/15 | €33,936 | €34,179 | +€243 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,476 | €13,719 | +€243 | +1.8% |
| Amounts payable | 17/49 | €6,895 | €3,778 | -€3,117 | -45.2% |
| Amounts payable within one year | 42/48 | €6,895 | €3,778 | -€3,117 | -45.2% |
| Financial debts | 43 | €20 | - | -€20 | |
| Credit institutions | 430/8 | €20 | - | -€20 | |
| Trade debts | 44 | €15 | €246 | +€231 | +1,553% |
| Suppliers | 440/4 | €15 | €246 | +€231 | +1,553% |
| Taxes, remuneration and social security | 45 | - | €199 | +€199 | |
| Taxes | 450/3 | - | €199 | +€199 | |
| Other amounts payable | 47/48 | €6,860 | €3,334 | -€3,526 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €261 | -€75 | -22.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €12,863 | €1,080 | -€11,783 | -91.6% |
| Operating profit (loss) | 9901 | €12,143 | €432 | -€11,710 | -96.4% |
| Financial income | 75/76B | €236 | €311 | +€75 | +32.0% |
| Recurring financial income | 75 | €236 | €311 | +€75 | +32.0% |
| Financial charges | 65/66B | €260 | €273 | +€13 | +5.0% |
| Recurring financial charges | 65 | €260 | €273 | +€13 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €12,118 | €470 | -€11,648 | -96.1% |
| Income taxes | 67/77 | €3,056 | €227 | -€2,829 | -92.6% |
| Profit (loss) for the period | 9904 | €9,062 | €243 | -€8,819 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,062 | €243 | -€8,819 | -97.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.